Now that all simple but for my event I wanted to list paid and unpaid attendees so any attendees can look and double check we have their payment and all is confirmed or not.
For that you need to open “attendee_list.php” located in “yoursite\wp-content\plugins\event-espresso\templates” and find the following, I found it on line 71

Now this line just sets the guides for what is displayed when paid_only=”true” is used, you can see payment_status=’Completed’ OR payment_status=’Pending’ OR payment_status=’Refund in the line you can remove or edit any of these to what you like including “Incompleted”.
Now we need to separate the paid and unpaid attendees we can do this by copying the code we found and pasting it on a line below. Now we just need to edit a few parts, I chose to remove Pending and refund from the above code as they both are forms of no payment.
In the second line I used Incompleted and Pending, we also need to change the first part of the second line to $paid_only == ‘false’ instead of true, Mine is as below.